Journal of Accounting, Business, Governance and Sustainability

About the Journal

The Journal of Accounting, Business, Governance and Sustainability (ABGS) is an international, peer-reviewed academic journal dedicated to publishing high-quality scholarship at the intersection of accounting, business, governance, and sustainability. The journal provides a scholarly platform for research that advances understanding of how organizations design, implement, and evaluate responsible decision-making, accountability mechanisms, governance systems, and sustainable business practices.

ABGS welcomes research examining both the internal and external structures, systems, practices, and institutional conditions that shape organizational behavior, performance, transparency, and long-term value creation. The journal is particularly interested in studies that contribute to contemporary debates on corporate governance, accounting and accountability, ESG practices, sustainability reporting, ethical leadership, regulatory development, stakeholder engagement, and responsible business transformation.

The journal publishes theoretical, empirical, conceptual, methodological, policy-oriented, and practice-based research. Submissions are expected to demonstrate analytical rigor, methodological transparency, theoretical relevance, and clear implications for scholarship, policy, regulation, professional practice, and organizational improvement.

ABGS seeks to bridge theory and practice by publishing research that offers meaningful academic contribution while addressing real-world challenges faced by organizations, regulators, policymakers, investors, professionals, and wider society.

The Journal of Accounting, Business, Governance and Sustainability (ABGS) publishes two issues per year.